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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 LrRj3WgmwQMHZAXbyhBhI3LxFAjFpabxssg0v0KgVCzdfn0HDEp9rDJsYr84npau
 Sr2n8Tik7nu+gZuCrE5cyQ==

<SEC-DOCUMENT>0000921895-04-000449.txt : 20040401
<SEC-HEADER>0000921895-04-000449.hdr.sgml : 20040401
<ACCEPTANCE-DATETIME>20040401193111
ACCESSION NUMBER:		0000921895-04-000449
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040312
FILED AS OF DATE:		20040401

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BNS CO
		CENTRAL INDEX KEY:			0000014637
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		IRS NUMBER:				050113140
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		25 ENTERPRISE CENTER
		STREET 2:		SUITE 103
		CITY:			MIDDLETOWN
		STATE:			RI
		ZIP:			02842
		BUSINESS PHONE:		401-848-6310

	MAIL ADDRESS:	
		STREET 1:		25 ENTERPRISE CENTER
		STREET 2:		SUITE 103
		CITY:			MIDDLETOWN
		STATE:			RI
		ZIP:			02842

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			HENDERSON JAMES R
		CENTRAL INDEX KEY:			0001242437

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-05881
		FILM NUMBER:		04711002

	BUSINESS ADDRESS:	
		STREET 1:		STEEL PARTNERS LTD
		STREET 2:		590 MADISON AVE.
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>hen24.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-03-12</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000014637</issuerCik>
        <issuerName>BNS CO</issuerName>
        <issuerTradingSymbol>BNSXA.OB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001242437</rptOwnerCik>
            <rptOwnerName>HENDERSON JAMES R</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O STEEL PARTNERS, LTD.</rptOwnerStreet1>
            <rptOwnerStreet2>590 MADISON AVENUE, 32ND FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10022</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>See Explanation of Responses</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <footnotes></footnotes>

    <remarks>The Reporting Person is a member of a Section 13d group that owns more than 10% of the Issuer's Class A Common Stock.</remarks>

    <ownerSignature>
        <signatureName>/s/ Henderson, James R.</signatureName>
        <signatureDate>2004-04-01</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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